电信管制会计框架构筑之核心——电信业务成本研究

A research on telecom business cost

电信管制会计是电信监管政策、监管法规的重要组成部分,实施电信管制会计是世界各国电信市场管制阶段的通行做法,研究表明各国电信管制会计均将电信成本分类、分摊以及计算标准与原则作为电信管制会计框架构筑之核心。本文重点关注基于电信业技术与经济特点的电信业务成本特性,并对相关成本测算模型进行比较。

Telecommunication Regulatory Accounting is an important component of telecommunication policy. In the age of telecommunication regulation, most of countries put telecommunication regulation into practice and conclude that telecommunication cost categorizing,distributing, and computing principle is the core of Telecommunication Regulatory Accounting. This paper focuses on the characteristic of telecommunication cost and compares cost proxy models.